عنوان مقاله [English]
The main purpose of this article is to determine the necessity and requirements of an independent law on budget transparency in Iran. Transparency is a missing link that has been emphasized in Islamic sources. For this purpose, using documentary method and content analysis, the experience of successful countries in the field of budget transparency and its related laws has been studied and the weakness of transparency in Iran's budgeting system has been investigated and then adjusted to the existing situation of Iran and the favorable situation of the world is examined. The necessity of adopting an independent budget transparency law for Iran and the requirements to be met in the budget transparency law has been elaborated. Importance of transparency is because of increasing of budget trust and credibility, loan costs and public advocacy from macroeconomic policies. The most important requirements of such a law can also be described in explaining the legal role of the Islamic Parliament in approving and overseeing the financing of the country, in explaining the government's responsibilities for managing and controlling public funding, and in designing and implementing regulatory and accountable organizations for the affairs.